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INDONESIA
Jurnal Mahasiswa Perpajakan
Published by Universitas Brawijaya
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Arjuna Subject : -
Articles 280 Documents
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THE EVALUATION OF TAX PLANNING ON INCOME TAX ARTICLE 21 BY USING GROSS-UP METHOD IN FORM OF CORPORATE TAX SAVINGS (STUDY AT PT. PG KEBON AGUNG MALANG PERIOD OF 2009-2012) Saputro, Januar Cahyo
Jurnal Mahasiswa Perpajakan Vol 2, No 1 (2014): AGUSTUS
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

This research is aimed to evaluate tax planning on income tax article 21 by using gross up method that done by PT. PG Kebon Agung in period of 2009-2012 in order to achieve corporate tax savings. This research used descriptive research with case study approach by using quantitative data. This research used a secondary data which is collected from corporate’s profile, corporate policy related employee benefit, income statement and fiscal reconciliation. All of information that can support this research which is taken by documentation method. The result of this research are: (1) Tax Planning that done by PT PG Kebon Agung has been treat by using gross up in properly correct based on rules and regulation so that corporate allocate tax allowance cost as form tax planning cost in the amount of IDR 275.796.836 or 1,23% during 2009-2012 efficiently and effectively  and it can minimize corporate tax payable in form of corporate tax savings in the amount of IDR 781.996.470 or 2,807% during 2009-2012 effectively. (2) The feasibility of tax planning program is also shows positive coefficient which is NPV > 0 amounted to IDR  1.809.624.700 and PVI > 1 which is amounted to number  2,62. It means that tax planning program that done by  program PT PG Kebon Agung is feasible to do. Keywords: Tax Planning, Income Tax article 21, Gross up Method, Evaluation
PENGARUH KEPERCAYAAN WAJIB PAJAK PADA ACCOUNT REPRESENTATIVE TERHADAP KEPATUHAN WAJIB PAJAK (STUDI PADA KANTOR PELAYANAN PAJAK PERUSAHAAN MASUK BURSA EFEK INDONESIA) Choiriyah, .
Jurnal Mahasiswa Perpajakan Vol 2, No 1 (2014): AGUSTUS
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

The purpose of this research is to know simultan and partial influence of taxpayer’s trust on account representative toward to tax compliance. Taxpayers trust represented by three variables: ability, benevolence and integrity. The method used in this research is explanatory research method, using a questionnaire as a data tool that distributed directly to 93 respondents. Analysis data in this study using descriptive analysis and multiple linear regression analysis aided by SPPS software version 17. The results of this paper indicated thatability variable, benevolence variable and Integrity variablesimultaneously have a significant effect toward taxpayer compliance but partially only ability and benevolence variable has a significant effect toward tax compliance. So that Account representative required to have ability, benevolence and integrity in order to improve tax compliance. Keywords: trust, ability, benevolence, integrity, account representative, tax compliance
THE INFLUENCE OF NOTICE OF TAX COLLECTION AND NOTICE OF TAX UNDERPAYMENT ASSESSMENT ON REVENUE OF INCOME TAX ARTICLE 25 (STUDY AT TAX OFFICE MADYA MALANG PERIOD OF 2009 – 2013) Faizah, Ni'matul
Jurnal Mahasiswa Perpajakan Vol 2, No 1 (2014): AGUSTUS
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

Self Assessment System that is used in Indonesia obliges all taxpayers to have active participation in fulfilling their tax obligation. However, during these times there are a lot of mistakes or errors that done by taxpayers in reporting their taxes. Government through Directorate General of Taxes (DGT) conducts tax verification and tax audit in the form of corrective action as well as law enforcement in taxation sector. These actions generate Notice of Tax Collection and Notice of Tax Underpayment Assessment. Problem of this research is do variable of Notice of Tax Collection (LnX1) and Notice of Tax Underpayment Assessment (LnX2) have significant influence on revenue of Income Tax Article 25 (LnY) both simultaneously and partially. Type of research that is used is explanatory research. The result of F-Test shows that LnX1 and LnX2 have significant influence on LnY simultaneously. Meanwhile, t-Test results negative insignificant influence for LnX1 toward LnY and positive significant result for LnX2 on LnY. Keywords: tax verification, tax audit, Notice of Tax Collection, Notice of Tax Underpayment Assessment, tax revenue
PENGARUH HIMBAUAN, KONSELING DAN PEMERIKSAAN TERHADAP POTENSI PENERIMAAN PAJAK SEKTOR USAHA REAL ESTAT DALAM ERA SELF ASSESSMENT SYSTEM (STUDI PADA KANTOR PELAYANAN PAJAK PERUSAHAAN MASUK BURSA) Apriana, Dwi Sara
Jurnal Mahasiswa Perpajakan Vol 2, No 1 (2014): AGUSTUS
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

This research aims to analyze and explain the influence effect of appeal, counseling and audit done by fiscus to the potential tax revenues in the real estate sector. This research used explanatory research with quantitative approach. The sample of this research is taken by using purposive sampling technique. The researcher used questionnaire to fiscus especially Account Representative who are handling 36 real estate companies listed in the Indonesia stock exchange. Using descriptive and multiple linear regression, this study showed that appeals and counseling  do not influence the pential tax revenues. Meanwhile, the potential tax revenues are influenced by audit significantly. Together, however, appeals, counseling, and audit significantly influence the tax revenues. Keywords: Appeal, Counseling, Audit, Tax Revenue
EVALUASI PELAYANAN PRIMA DALAM PERPAJAKAN (STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA MALANG UTARA DAN MALANG SELATAN) Hary, Nur Esa Febrica
Jurnal Mahasiswa Perpajakan Vol 2, No 1 (2014): AGUSTUS
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

Excellent serviceisone of the goalsofmodernizationinDirektorat Jenderal Pajak environment. In order togivethe best servicefromthe taxpayeris expected tobe amotivationforeachtax office tofixthe service. Excellent service isthe best servicein accordancewith the standardsheld byeach organization. Pratamatax service officeas aspearheadinthe taxserviceshouldpay attention tomattersrelating toexcellent service such as ability, attitude, appearance, attention, actionandresponsibility. The purposeofthis reasearchis to describe howthe service providedby the pratama tax service officeandevaluate theimplementation ofexcellent servicepratamatax servicesoffice.this study aims to describe and evaluate the excellent service in taxation based on each office in Pratama Tax Service Office of North Malang and Pratama Tax Service Office of South Malang. The method for this study is descriptive research with quantitative approach using a questionnaire survey to taxpayers that registerd in each tax office. The results showed, each pratama tax officehasexcellent serviceindicatorscriteria thatused in this reaserch. Responsibility indicatoristhe highest averagevalue ofwhich is4.440; 4.240; 4.270foreachitem. The lowest averagevalue oftheindicatoris Attentionin the third question item, the score is 3.680. Tosimplify monitoring the implementation ofexcellent serviceeachtax services officeservicespratamacreatea road map, toidentifygapsthatmakeeach oftheseofficeshave not yet reachedthewholeexcellent servicethenintervene them andfix it Keywords:Excellent Service, Pratama Tax Service Office, Evaluate
PERAN PEMERIKSA PAJAK DALAM MENUNJANG PENERIMAAN PAJAK PENGHASILAN DI KANTOR PELAYANAN PAJAK PRATAMA BATU Damayanti, Vicia
Jurnal Mahasiswa Perpajakan Vol 2, No 1 (2014): AGUSTUS
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

The assertive and consistent effort to maintenance law is indeed needed in implementing self assessment system. That maintenance effort is done by Tax Service Office Pratama Batu by inspecting and giving guidance to the taxpayers. The implementation and the result of tax investigation are greatly depend on the role of tax inspector. The purpose of this study is to explain the role of tax inspector in supporting tax reception especially income tax. This study uses descriptive qualitative method. The information is obtained by doing direct interview to all tax inspectors in Tax Service Office Pratama Batu. The result of the study shows that the role of tax inspector directly can be seen from the total of letter of tax determination established for the taxpayers based on the result of inspection. Meanwhile, indirectly, their role can be seen from taxpayers’ subservience in fulfilling their taxation obligation based on the education and guidance given. Keywords : Tax Inspector, Tax Investigation, Tax Reception
ANALISIS PENDAPATAN BAGI HASIL PAJAK PROVINSI SEBAGAI UPAYA PENINGKATAN PEMBANGUNAN DAERAH (STUDI PADA DINAS PENDAPATAN DAERAH DAN BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN KEDIRI TAHUN 2008-2013) Maharani, Novia Ratna
Jurnal Mahasiswa Perpajakan Vol 2, No 1 (2014): AGUSTUS
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

The purpose of this research is to know the target, realization and the growth of split profits income of Provincial Taxes in Kediri, and also to know the regional needs addiction level of that acceptance and the contribution of that income for regional development in Kediri from 2008 to 2013. The method of this research is descriptive research. The result of this research shows that the target of provicial taxes split profit income in 2008-2011 and 2013 has been reached, but in 2012 the target can not be reached. From 2008 to 2013, the split profits income of Provincial Taxes in Kediri went up gradually and fell once only in 2012. Regional needs addiction level of that income fluctuate and it’s value was 5,31% in average, from 2008 to 2013. The contribution of that income for Financial Expenditure fluctuate and it’s value was 30,35% in average from 2008 to 2013. Keywords: Provincial Taxes, Split Profits Income of Provincial Taxes, Regional Development
EFEKTIVITAS PELAKSANAAN EKSTENSIFIKASI WAJIB PAJAK MELALUI PEMBERIAN NOMOR POKOK WAJIB PAJAK (NPWP) DALAM RANGKA MENINGKATKAN PENERIMAAN PAJAK PENGHASILAN (Studi pada Kantor Pelayanan Pajak Pratama Malang Utara) Sukmawati, Widdyah
Jurnal Mahasiswa Perpajakan Vol 2, No 1 (2014): AGUSTUS
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

This research were done due to a lot of people has already implemented subjective and abjective requirements for the tax, but they didn’t go to tax office to get the Identity Tax Registration Number. More people who had registered, it would increase the income tax by qualified that all of tax payer doing their tax duty bassed on tax laws. Therefore it is necessary to arrange extensification activities in purpose to increase the income tax revenue also to find out the effectiveness of that activities. The result of this research showed that the activities was very effective to increase the registered taxpayers each year. Concide with increasing the registered taxpayers each year, so the incoming tax realization about to increase from 2009 until 2013 as well. Bassed on the realization of income tax revenue, so the effectivity can be determined by comparing the incoming tax realization between the target of it. The level of income tax in KPP Pratama Malang Utara is effective from 2009 until 2013. Keyword: Income Tax Revenue, registered taxpayers, potencial of  taxation
PENERAPAN STRATEGI PERENCANAAN PAJAK ( TAX PLANNING ) DALAM UPAYA PENGHEMATAN PAJAK PENGHASILAN (Studi pada PT. BPR Tulus Puji Rejeki, Kediri) Dian W, Titin
Jurnal Mahasiswa Perpajakan Vol 2, No 1 (2014): AGUSTUS
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

This research is about tax planning strategies of PT. BPR Tulus Puji Rejeki.in order to save income Tax and save the other taxes that should be paid. This research used the descriptive-qualitative to describe method by revealed the condition of profit and financial lost report in that the company based on fact. Then it processed into data which it would be analized so taht produced conclusion. PT BPR Tulus Puji Rejeki engaged in the business services set by Bank Indonesia and had a special tax treatment.This study proved that, tax planning can optimal profit after tax by using different method for depresiasi. PT BPR Tulus Puji Rejeki used the decline methode before, however the reseacher used the straight line method and it could prove can be save tax Rp. 20.777.963. Then reseacher used the gross up method to calculate PPh 21 for employee could save tax PPh 21 Rp. 8.219.600. The tax planning for PT BPR Tulus Puji Rejeki could save tax in 2013 Rp. 8.059.049. Keyword: Income Tax, Tax Planning, Tax Saving.
ANALISIS PERUBAHAN PENGHASILAN TIDAK KENA PAJAK (PTKP) TERHADAP TINGKAT PERTUMBUHAN JUMLAH WAJIB PAJAK ORANG PRIBADI DAN PENERIMAAN PAJAK PENGHASILAN (STUDI PADA KPP PRATAMA MALANG SELATAN DAN KPP PRATAMA BANYUWANGI PERIODE 2009–2013) Andiyanto, Dimas
Jurnal Mahasiswa Perpajakan Vol 2, No 1 (2014): AGUSTUS
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

One of the efforts that had been made by Indonesia Taxation Authority in order to create fairness in term of the taxation of the personal tax income (WPOP) was the introduction of the non-taxable income (PTKP). This study aims to analyze the changes of the Ministry of Finance’s regulation Number PMK-162/PMK.011/2012 concerning the PTKP adjustment toward the growth of the number of the personal taxpayer (WPOP) and the income tax revenue (PPh) on KPP Pratama Malang Selatan and KPP Pratama Banyuwangi.This study used the descriptive qualitative approach. The data analysis on this study used the descriptive statistics, comparison analysis and trend analysis. The result of the analysis shows that the rate of growth of the number of taxpayers is not affected by the change of PTKP, the income tax revenue section 21 in KPP Pratama Malang is affected by the change of PTKP, in contrast in KPP Pratama Banyuwangi, the income tax revenue section 21 is not affected by change of PTKP. However the income tax revenue of the tax income 25/29 is not affected by change of PTKP in both KPP. Keywords: Non-taxable income, taxpayer, personal tax income

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